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Technical requirements for register offices

On 1 May 2021 the current regulation on the technical criteria and conditions to which register offices must comply is repealed.

On 1 May 2021 the current regulation on the technical criteria and conditions to which register offices must comply is repealed.

Work is ongoing on the new Regulation on the technical requirements for recording banks, both on-line and on-line.

On 1 May 2021 the current regulation on the technical criteria and conditions to which register offices must comply is repealed. Work is ongoing on the new Regulation on the technical requirements for recording banks, both on-line and on-line. The new rules are notified to the European Commission and may not be issued before 1 May 2021 This shall not affect the validity of the endorsements issued so far to satisfy the criteria and technical conditions for register offices.

Regulations on:

  • the technical requirements for register offices and
  • the criteria and technical conditions to which registers must comply with the electronic record of the copy,
  • are issued by the Minister of Development, Labour and Technology in agreement with the Minister of Finance, Funds and Regional Policy.

According to the regulations [1] current Regulation on criteria and technical conditions to which register offices must comply [2], is repealed 1 May 2021

Work on new legislation

Work is ongoing on the issue of a new regulation on technical requirements for register offices, both on-line and electronic copy registers. Since these are technical provisions, they must be notified to the European Commission, which lasts a minimum 3 months. At that time, the notifying Member State may not adopt the technical provisions concerned.

Therefore, it is likely that the new technical regulations will not be issued before 1 May 2021

None 1 May 2021 the provisions laying down the technical requirements for registration offices shall not affect the validity of the certificates issued so far for the performance of the technical functions and requirements (criteria and conditions) for registration offices.

Confirmation that the register offices fulfil the functions listed in the VAT Act [3] and technical requirements for register offices, shall be issued for a limited period of time [4].

The Act does not provide for the loss of confirmation power [5].

The confirmation may be revoked in the cases specified in the Act, i.e. the placing on the market of registration offices:

  • which do not fulfil the functions listed in Article 111(6a) VAT laws or technical requirements for registration offices, or
  • which do not conform to the model copy of the register office or documents attached to the application for this confirmation.

Withdrawal of confirmation requires the decision of the President of the Main Measurement Office [6]. The period of validity of the confirmation shall be published in the Official Journal of the General Measurement Office.

It is also important that the entity which has received a confirmation which has not been revoked cannot bear the consequences of a failure by a public authority to issue a legal act. The endorsements issued and the rights resulting from them are acquired rights which are subject to legal protection.

This means that the 1 May 2021 Regulations [7], which sets out, inter alia, the technical requirements for register offices and the period for which confirmation of performance of functions and technical requirements for register offices is issued does not result in a loss of power of existing confirmations.

After the notification has been completed, new regulations on technical requirements (criteria and conditions) for register offices will be issued as soon as possible. The late release of the Regulation will refer to the previous confirmations, clearly confirming their maintenance.

According to the transitional provisions provided for in the new Regulations, also the procedures for the confirmations initiated and not completed before the entry into force of the new Regulations will be able to be carried out on the basis of existing provisions.

[1] based on Article 10(1) Act of 15 March 2019 on the amendment of the Goods and Services Tax Act and the Law on Measures (Journal of Laws, item 675)

[2] Regulation of the Minister for Enterprise and Technology of the 28 May 2018 on the criteria and technical conditions to which register offices must comply (Journal of Laws, item 1206),

[3] Article 111(6a) Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2021, items 685, 694) – VAT Act

[4] Article 111(6c) VAT Act

[5] Article 111(6d) VAT Act

[6] Article 111(6d)(1) VAT Act

[7] based on Article 111(9) and Article 145a(16) VAT Act

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